PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

Zulfa Kamila, . (2023) PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative research that aims to examine the effect of environmental disclosure on financial performance with environmental performance moderating variable and the selected research objects are all companies listed on the Indonesia Stock Exchange (IDX) between 2019-2021. This study uses secondary data obtained from sustainability reports and financial reports as well as a Statement from the Minister of Environment and Forestry relating to the results of the PROPER assessment. The sample selection was carried out using a purposive sampling technique and with predetermined criteria, a total sample of 105 was obtained. The hypothesis testing in this study used linear regression analysis with moderation (MRA) with the help of StataMP 16 and Microsoft Excel. The results showed that environmental disclosures did not have a significant effect on financial performance proxied by ROA and environmental performance was not able to moderate the effect of environmental disclosures on financial performance proxied by ROA.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112052] [Pembimbing: Ranti Nugraheni] [Ketua Penguji: Akhmad Saebani] [Penguji 1: Ayunita Ajengtiyas Saputri Mashuri]
Uncontrolled Keywords: Financial Performance, Environmental Disclosure, Environmental Performance, Stakeholders, Investors
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Zulfa Kamila
Date Deposited: 20 Mar 2024 09:28
Last Modified: 20 Mar 2024 09:28
URI: http://repository.upnvj.ac.id/id/eprint/28028

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